Neelon Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating period: Sales Variable expenses Traceable fixed expenses Common fixed expense Total Southern Northern Company Division Division $320,700 $185,300 $135,400 $106,338 $ 63,002 $ 43,328 $152,600 $ 61,300 $ 91,300 $ 64,140 $ 37,060 $ 27,080 The common fixed expenses have been allocated to the divisions on the basis of sales The Northern Division's break-even sales is closest to: Multiple Choice $134265 $149.030 Oo oo $159.358 $190,061